Abstract. Electronic education is a new and fledgling industry in virtual education technology as well as advantages that exists in terms of electronic education. One of the most important reasons for organizing centers and institutions of electronic education in Iran is the increasing demand for education, in particular higher education in this country that has been turned into an issue in light of resource limitation and educational capacity.But this is really necessary to deal with such an issue?The aim of this current study is to investigate the effect of culture and educational culture on the development of virtual electronic education in Iran. The methodology is survey-descriptive and the statistical population is the student that has entered university in 1388 in non-profitable computer university of Tehran. The results have shown that degree-orientation has the most effect and the family has the least effect on the students’ attitude and culture and educational culture.